The Community Investment Tax Relief (Accreditation of Community Development Finance Institutions) (Amendment) Regulations 2013 No. 417

Amendment of S.1. 2003/96

6.  In regulation 8(1)(1)—

(a) in sub-paragraph (a) for “the date the CDFI was first granted accreditation (“the accreditation date”)” substitute “the date the first investment was made in the CDFI”, and

(b) in each of sub-paragraphs (b), (c) and (d) for “the accreditation date” substitute “the date the first investment was made in the CDFI”.

(1)

Regulation 8 was amended by S.I. 2008/383.